Fraud in accounting and audit research (1926–2019) – a bibliometric analysis

References

• ABS (Association of Business Schools). 2018. “Academic Journal Guide 2018.” Accessed August 2, 2021. https://charteredabs.org/academic-journal-guide-2018/.
   Google Scholar
• ACFE (Association of Certified Fraud Examiners). 2016. “Report to the Nations on Occupational Fraud and Abuse: 2016 Global Fraud Study.” Accessed August 2, 2021. https://www.acfe.com/-/media/files/acfe/pdfs/2016-report-to-the-nations.ashx.
   Google Scholar
• ACFE (Association of Certified Fraud Examiners). 2018. “Report to the Nations: 2018 Global Study on Occupational Fraud and Abuse.” Accessed August 2, 2021. https://s3-us-west-2.amazonaws.com/acfepublic/2018-report-to-the-nations.pdf.
   Google Scholar
• ACFE (Association of Certified Fraud Examiners). 2020. “Report to the Nations: 2020 Global Study on Occupational Fraud and Abuse.” Accessed August 2, 2021. https://acfepublic.s3-us-west-2.amazonaws.com/2020-Report-to-the-Nations.pdf.
   Google Scholar
• Agrawal, A., and S. Chadha. 2005. “Corporate Governance and Accounting Scandals.” The Journal of Law and Economics 48 (2): 371–406.
   Web of Science ®Google Scholar
• AICPA (American Institute of Certified Public Accountants). 1977a. Independent Auditor’s Responsibility for the Detection of Errors or Irregularities. Statement on Auditing Standards No. 16. New York, NY: AICPA.
   Google Scholar
• AICPA (American Institute of Certified Public Accountants). 1977b. Illegal Acts by Clients. Statement on Auditing Standards No. 17. New York, NY: AICPA.
   Google Scholar
• AICPA (American Institute of Certified Public Accountants). 1978. Commission on Auditors’ Responsibilities: Report, Conclusions, and Recommendations. New York, NY: AICPA.
   Google Scholar
• AICPA (American Institute of Certified Public Accountants). 1988. The Auditor’s Responsibility to Detect and Report Errors and Irregularities. Statement on Auditing Standards No. 53. New York, NY: AICPA.
   Google Scholar
• AICPA (American Institute of Certified Public Accountants). 1997. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 82. New York, NY: AICPA.
   Google Scholar
• AICPA (American Institute of Certified Public Accountants). 2002. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 99. New York, NY: AICPA.
   Google Scholar
• Armstrong, C. S., A. D. Jagolinzer, and D. F. Larcker. 2010. “Chief Executive Officer Equity Incentives and Accounting Irregularities.” Journal of Accounting Research 48 (2): 225–271.
   Web of Science ®Google Scholar
• Asare, S. K., and A. M. Wright. 2004. “The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting.” Contemporary Accounting Research 21 (2): 325–352.
   Web of Science ®Google Scholar
• Ashbaugh, H., R. LaFond, and B. W. Mayhew. 2003. “Do Nonaudit Services Compromise Auditor Independence? Further Evidence.” The Accounting Review 78 (3): 611–639.
   Web of Science ®Google Scholar
• Ayers, S., and S. E. Kaplan. 2005. “Wrongdoing by Consultants: An Examination of Employees’ Reporting Intentions.” Journal of Business Ethics 57: 121–137.
   Web of Science ®Google Scholar
• Baker, K. H., N. Pandey, S. Kumar, and A. Haldar. 2020. “A Bibliometric Analysis of Board Diversity: Current Status, Development, and Future Research Directions.” Journal of Business Research 108: 232–246.
   Web of Science ®Google Scholar
• Baron, R. M., and D. A. Kenny. 1986. “The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations.” Journal of Personality and Social Psychology 51 (6): 1173–1182.
   PubMed Web of Science ®Google Scholar
• Beasley, M. S. 1996. “An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud.” The Accounting Review 71 (4): 443–465.
   Web of Science ®Google Scholar
• Beasley, M. S., J. V. Carcello, and D. R. Hermanson. 1999. Fraudulent Financial Reporting: 1987–1997: An Analysis of U.S. Public Companies. New York, NY: COSO.
   Google Scholar
• Beasley, M. S., J. V. Carcello, D. R. Hermanson, and P. D. Lapides. 2000. “Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms.” Accounting Horizons 14 (4): 441–454.
   Google Scholar
• Beasley, M. S., D. R. Hermanson, J. V. Carcello, and T. L. Neal. 2010. Fraudulent Financial Reporting: 1998–2007: An Analysis of U.S. Public Companies. New York, NY: COSO.
   Google Scholar
• Beaver, W. H. 1981. Financial Reporting: An Accounting Revolution. Englewood Cliffs, NJ: Prentice-Hall.
   Google Scholar
• Becker, G. S. 1968. “Crime and Punishment: An Economic Approach.” Journal of Political Economy 76 (2): 169–217.
   Web of Science ®Google Scholar
• Bedard, J. C. 1989. “An Archival Investigation of Audit Program Planning.” Auditing: A Journal of Practice & Theory 9 (1): 57–71.
   Web of Science ®Google Scholar
• Behrend, J., and M. Eulerich. 2019. “The Evolution of Internal Audit Research: A Bibliometric Analysis of Published Documents (1926–2016).” Accounting History Review 29 (1): 103–139.
   Web of Science ®Google Scholar
• Bell, T. B., and J. V. Carcello. 2000. “A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting.” Auditing: A Journal of Practice & Theory 19 (1): 169–184.
   Web of Science ®Google Scholar
• Bell, T. B., F. O. Marrs, I. Solomon, and H. Thomas. 1997. Auditing Organizations Through a Strategic-Systems Lens: The KPMG Business Measurement Process. KPMG Peat Marwick.
   Google Scholar
• Bell, T. B., M. E. Peecher, and I. Solomon. 2005. The 21st Century Public Company Audit: Conceptual Elements of KPMG’s Global Audit Methodology. KPMG LLP.
   Google Scholar
• Bell, T. B., S. Szykowny, and J. J. Willingham. 1991. “Assessing the Likelihood of Fraudulent Financial Reporting: A Cascaded Logit Approach.” Working Paper.
   Google Scholar
• Beneish, M. D. 1997. “Detecting GAAP Violation: Implications for Assessing Earnings Management among Firms with Extreme Financial Performance.” Journal of Accounting and Public Policy 16 (3): 271–309.
   Google Scholar
• Beneish, M. D. 1999. “Incentives and Penalties Related to Earnings Overstatements that Violate GAAP.” The Accounting Review 74 (4): 425–457.
   Web of Science ®Google Scholar
• Bergstresser, D., and T. Philippon. 2006. “CEO Incentives and Earnings Management.” Journal of Financial Economics 80 (3): 511–529.
   Web of Science ®Google Scholar
• Bernardi, R. A. 1994. “Fraud Detection: The Effect of Client Integrity and Competence and Auditor Cognitive Style.” Auditing: A Journal of Practice & Theory 13 (Supplement): 68–84.
   Google Scholar
• BMJV (Bundesministerium der Justiz und für Verbraucherschutz). 2021. Gesetz zur Stärkung der Finanzmarktintegrität (Finanzmarktintegritätsstärkungsgesetz – FISG) vom 3. Juni 2021 [Financial Market Integrity Strengthening Act from June 3, 2021]. Bonn, Germany: BMJV.
   Google Scholar
• Bonner, S. E., J. W. Hesford, W. A. Van der Stede, and S. M. Young. 2006. “The Most Influential Journals in Academic Accounting.” Accounting, Organizations and Society 31 (7): 663–685.
   Web of Science ®Google Scholar
• Bonner, S. E., Z.-V. Palmrose, and S. M. Young. 1998. “Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases.” The Accounting Review 73 (4): 503–532.
   Web of Science ®Google Scholar
• Bowen, R. M., A. C. Call, and S. Rajgopal. 2010. “Whistle-Blowing: Target Firm Characteristics and Economic Consequences.” The Accounting Review 85 (4): 1239–1271.
   Web of Science ®Google Scholar
• Brazel, J. F., T. D. Carpenter, and J. G. Jenkins. 2010. “Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field.” The Accounting Review 85 (4): 1273–1301.
   Web of Science ®Google Scholar
• Brazel, J. F., K. L. Jones, and M. F. Zimbelman. 2009. “Using Nonfinancial Measures to Assess Fraud Risk.” Journal of Accounting Research 47 (5): 1135–1166.
   Web of Science ®Google Scholar
• Broadus, R. N. 1987. “Toward a Definition of ‘Bibliometrics’.” Scientometrics 12 (5): 373–379.
   Web of Science ®Google Scholar
• Brown, R. G. 1962. “Changing Audit Objectives and Techniques.” The Accounting Review 37 (4): 696–703.
   Web of Science ®Google Scholar
• Brown, L. D. 1996. “Influential Accounting Articles, Individuals, Ph.D. Granting Institutions and Faculties: A Citational Analysis.” Accounting, Organizations and Society 21 (7-8): 723–754.
   Web of Science ®Google Scholar
• Brown, L. D., and J. C. Gardner. 1985. “Applying Citation Analysis to Evaluate the Research Contributions of Accounting Faculty and Doctoral Programs.” The Accounting Review 60 (2): 262–277.
   Web of Science ®Google Scholar
• Brown, L. D., J. C. Gardner, and M. A. Vasarhelyi. 1987. “An Analysis of the Research Contributions of Accounting, Organizations and Society, 1976–1984.” Accounting, Organizations and Society 12 (2): 193–204.
   Web of Science ®Google Scholar
• Buckless, F. A., and S. P. Ravenscroft. 1990. “Contrast Coding: A Refinement of ANOVA in Behavioral Analysis.” The Accounting Review 65 (4): 933–945.
   Web of Science ®Google Scholar
• Burns, N., and S. Kedia. 2006. “The Impact of Performance-Based Compensation on Misreporting.” Journal of Financial Economics 79 (1): 35–67.
   Web of Science ®Google Scholar
• Caiazza, R., and M. Simoni. 2019. “Directorate Ties: A Bibliometric Analysis.” Management Decision 57 (10): 2837–2851.
   Web of Science ®Google Scholar
• Calavita, K., H. N. Pontell, and R. H. Tillman. 1997. Big Money Crime: Fraud and Politics in the Savings and Loan Crisis. Berkeley, CA: University of California Press.
   Google Scholar
• Callon, M., J.-P. Courtial, W. A. Turner, and S. Bauin. 1983. “From Translations to Problematic Networks: An Introduction to Co-Word Analysis.” Social Science Information 22 (2): 191–235.
   Web of Science ®Google Scholar
• Caputo, A., S. Pizzi, M. M. Pellegrini, and M. Dabić. 2021. “Digitalization and Business Models: Where are We Going? A Science Map of the Field.” Journal of Business Research 123: 489–501.
   Web of Science ®Google Scholar
• Carcello, J. V., and Z.-V. Palmrose. 1994. “Auditor Litigation and Modified Reporting on Bankrupt Clients.” Journal of Accounting Research 32 (Supplement): 1–30.
   Google Scholar
• Carpenter, T. D. 2007. “Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99.” The Accounting Review 82 (5): 1119–1140.
   Web of Science ®Google Scholar
• Causey, D. Y. 1976. “Newly Emerging Standards of Auditor Responsibility.” The Accounting Review 51 (1): 19–30.
   Web of Science ®Google Scholar
• Cheng, Q., and T. D. Warfield. 2005. “Equity Incentives and Earnings Management.” The Accounting Review 80 (2): 441–476.
   Web of Science ®Google Scholar
• Cleary, R., and J. C. Thibodeau. 2005. “Applying Digital Analysis Using Benford’s Law to Detect Fraud: The Dangers of Type I Errors.” Auditing: A Journal of Practice & Theory 24 (1): 77–81.
   Web of Science ®Google Scholar
• Cohen, J., Y. Ding, C. Lesage, and H. Stolowy. 2010. “Corporate Fraud and Managers’ Behavior: Evidence from the Press.” Journal of Business Ethics 95: 271–315.
   Web of Science ®Google Scholar
• COSO (Committee of Sponsoring Organizations of the Treadway Commission). 1992. Internal Control – Integrated Framework. New York, NY: AICPA.
   Google Scholar
• Coyne, J. G., S. L. Summers, B. Williams, and D. A. Wood. 2010. “Accounting Program Research Rankings by Topical Area and Methodology.” Issues in Accounting Education 25 (4): 631–654.
   Google Scholar
• Crawford, C. 2011. “The Repeal of the Glass-Steagall Act and the Current Financial Crisis.” Journal of Business & Economics Research 9 (1): 127–134.
   Google Scholar
• Cressey, D. R. 1953. Other People’s Money: A Study in the Social Psychology of Embezzlement. Glencoe, IL: Free Press.
   Google Scholar
• Culnan, M. J. 1986. “The Intellectual Development of Management Information Systems, 1972–1982: A Co-Citation Analysis.” Management Science 32 (2): 156–172.
   Web of Science ®Google Scholar
• Cushing, B. E., and J. K. Loebbecke. 1983. “Analytical Approaches to Audit Risk: A Survey and Analysis.” Auditing: A Journal of Practice & Theory 3 (1): 23–41.
   Google Scholar
• DeAngelo, L. E. 1981. “Auditor Size and Audit Quality.” Journal of Accounting and Economics 3 (1): 183–199.
   Google Scholar
• DeAngelo, L. E. 1986. “Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders.” The Accounting Review 61 (3): 400–420.
   Web of Science ®Google Scholar
• Dechow, P. M., W. Ge, C. R. Larson, and R. G. Sloan. 2011. “Predicting Material Accounting Misstatements.” Contemporary Accounting Research 28 (1): 17–82.
   Web of Science ®Google Scholar
• Dechow, P. M., W. Ge, and C. Schrand. 2010. “Understanding earnings quality: A review of the proxies, their determinants and their consequences.” Journal of Accounting and Economics 50 (2-3): 344–401.
   Web of Science ®Google Scholar
• Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. “Detecting Earnings Management.” The Accounting Review 70 (2): 193–225.
   Web of Science ®Google Scholar
• Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1996. “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC.” Contemporary Accounting Research 13 (1): 1–36.
   Google Scholar
• Dechow, P. M., R. G. Sloan, and J. Zeng. 2020. “Is it a Home Run? Measuring Relative Citation Rates in Accounting Research.” Accounting Horizons 34 (1): 67–91.
   Web of Science ®Google Scholar
• DeFond, M. L., and J. Jiambalvo. 1991. “Incidence and Circumstances of Accounting Errors.” The Accounting Review 66 (3): 643–655.
   Web of Science ®Google Scholar
• Desai, H., C. E. Hogan, and M. S. Wilkins. 2006. “The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover.” The Accounting Review 81 (1): 83–112.
   Web of Science ®Google Scholar
• Ding, Y., G. G. Chowdhury, and S. Foo. 2001. “Bibliometric Cartography of Information Retrieval Research by Using Co-Word Analysis.” Information Processing & Management 37 (6): 817–842.
   Web of Science ®Google Scholar
• Dorminey, J., A. S. Fleming, M.-J. Kranacher, and R. A. Riley. 2012. “The Evolution of Fraud Theory.” Issues in Accounting Education 27 (2): 555–579.
   Google Scholar
• Dunbar, A. E., and D. P. Weber. 2014. “What Influences Accounting Research? A Citations-Based Analysis.” Issues in Accounting Education 29 (1): 1–60.
   Google Scholar
• Dyck, A., A. Morse, and L. Zingales. 2010. “Who Blows the Whistle on Corporate Fraud?” The Journal of Finance 65 (6): 2213–2253.
   Web of Science ®Google Scholar
• Dzikowski, P. 2018. “A Bibliometric Analysis of Born Global Firms.” Journal of Business Research 85: 281–294.
   Web of Science ®Google Scholar
• Efendi, J., A. Srivastava, and E. P. Swanson. 2007. “Why do Corporate Managers Misstate Financial Statements? The Role of Option Compensation and Other Factors.” Journal of Financial Economics 85 (3): 667–708.
   Web of Science ®Google Scholar
• Erickson, M., M. Hanlon, and E. L. Maydew. 2006. “Is There a Link between Executive Equity Incentives and Accounting Fraud?” Journal of Accounting Research 44 (1): 113–143.
   Web of Science ®Google Scholar
• Erickson, M., B. W. Mayhew, and W. L. Felix. 2000. “Why Do Audits Fail? Evidence from Lincoln Savings and Loan.” Journal of Accounting Research 38 (1): 165–194.
   Web of Science ®Google Scholar
• Fama, E. F., and M. C. Jensen. 1983. “Separation of Ownership and Control.” The Journal of Law and Economics 26 (2): 301–325.
   Web of Science ®Google Scholar
• Farber, D. B. 2005. “Restoring Trust after Fraud: Does Corporate Governance Matter?” The Accounting Review 80 (2): 539–561.
   Web of Science ®Google Scholar
• Fellingham, J. C., and D. P. Newman. 1985. “Strategic Considerations in Auditing.” The Accounting Review 60 (4): 634–650.
   Web of Science ®Google Scholar
• Feroz, E. H., K. Park, and V. S. Pastena. 1991. “The Financial and Market Effects of the SEC’s Accounting and Auditing Enforcement Releases.” Journal of Accounting Research 29 (Supplement): 107–142.
   Web of Science ®Google Scholar
• Ferreira, F. A. F. 2018. “Mapping the Field of Arts-Based Management: Bibliographic Coupling and Co-Citation Analyses.” Journal of Business Research 85: 348–357.
   Web of Science ®Google Scholar
• Ferreira, M. P., J. C. Santos, M. I. R. de Almeida, and N. R. Reis. 2014. “Mergers & Acquisitions Research: A Bibliometric Study of Top Strategy and International Business Journals, 1980–2010.” Journal of Business Research 67 (12): 2550–2558.
   Web of Science ®Google Scholar
• Financial Times. 2016. “50 Journals Used in Financial Times Research Rank.” September 12. Accessed August 2, 2021. https://www.ft.com/content/3405a512-5cbb-11e1-8f1f-00144feabdc0.
   Google Scholar
• Fiolleau, K., T. Libby, and L. Thorne. 2018. “Dysfunctional Behavior in Organizations: Insights from the Management Control Literature.” Auditing: A Journal of Practice & Theory 37 (4): 117–141.
   Web of Science ®Google Scholar
• Flesher, D. L., and T. K. Flesher. 1986. “Ivar Kreuger’s Contribution to U.S. Financial Reporting.” The Accounting Review 61 (3): 421–434.
   Web of Science ®Google Scholar
• Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. “The Relation between Auditors’ Fees for Nonaudit Services and Earnings Management.” The Accounting Review 77 (Supplement): 71–105.
   Web of Science ®Google Scholar
• GAO (General Accounting Office). 2002. Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges. Washington, DC: GAO.
   Google Scholar
• GAO (General Accounting Office). 2003. Financial Statement Restatements Database. Washington, DC: GAO.
   Google Scholar
• Garfield, E. 1972. “Citation Analysis as a Tool in Journal Evaluation.” Science 178 (4060): 471–479.
   PubMed Web of Science ®Google Scholar
• Garfield, E. 1979. “Is Citation Analysis a Legitimate Evaluation Tool?” Scientometrics 1 (4): 359–375.
   Web of Science ®Google Scholar
• Gendron, Y., and J. Bédard. 2001. “Academic Auditing Research: An Exploratory Investigation Into its Usefulness.” Critical Perspectives on Accounting 12 (3): 339–368.
   Google Scholar
• Glover, S. M., D. F. Prawitt, J. J. Schultz, and M. F. Zimbelman. 2003. “A Test of Changes in Auditors’ Fraud-Related Planning Judgments since the Issuance of SAS No. 82.” Auditing: A Journal of Practice & Theory 22 (2): 237–251.
   Web of Science ®Google Scholar
• Glover, S. M., D. F. Prawitt, S. L. Summers, and D. A. Wood. 2012. “Publication Benchmarking Data Based on Faculty Promoted at the Top 75 U.S. Accounting Research Institutions.” Issues in Accounting Education 27 (3): 647–670.
   Google Scholar
• Glover, S. M., D. F. Prawitt, and D. A. Wood. 2006. “Publication Records of Faculty Promoted at the Top 75 Accounting Research Programs.” Issues in Accounting Education 21 (3): 195–218.
   Google Scholar
• Graham, J. W. 1986. “Principled Organizational Dissent: A Theoretical Essay.” Research in Organizational Behavior 8: 1–52.
   Google Scholar
• Graham, J. R., C. R. Harvey, and S. Rajgopal. 2005. “The Economic Implications of Corporate Financial Reporting.” Journal of Accounting and Economics 40 (1-3): 3–73.
   Web of Science ®Google Scholar
• Griffith, B. C., H. G. Small, J. A. Stonehill, and S. Dey. 1974. “The Structure of Scientific Literatures II: Toward a Macro- and Microstructure for Science.” Science Studies 4 (4): 339–365.
   Google Scholar
• Hackenbrack, K. 1993. “The Effect of Experience with Different Sized Clients on Auditor Evaluations of Fraudulent Financial Reporting Indicators.” Auditing: A Journal of Practice & Theory 12 (1): 99–110.
   Web of Science ®Google Scholar
• Hammersley, J. S. 2006. “Pattern Identification and Industry-Specialist Auditors.” The Accounting Review 81 (2): 309–336.
   Web of Science ®Google Scholar
• Hammersley, J. S. 2011. “A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks.” Auditing: A Journal of Practice & Theory 30 (4): 101–128.
   Web of Science ®Google Scholar
• Harzing, A. W. 2020. “Journal Quality List. 67th Edition.” June 24. Accessed August 2, 2021. https://harzing.com/download/jql67_title.pdf.
   Google Scholar
• Healy, P. M. 1985. “The Effect of Bonus Schemes on Accounting Decisions.” Journal of Accounting and Economics 7 (1-3): 85–107.
   Web of Science ®Google Scholar
• Healy, P. M., and J. M. Wahlen. 1999. “A Review of the Earnings Management Literature and its Implications for Standard Setting.” Accounting Horizons 13 (4): 365–383.
   Google Scholar
• Heck, J. L., and R. E. Jensen. 2007. “An Analysis of the Evolution of Research Contributions by The Accounting Review, 1926-2005.” Accounting Historians Journal 34 (2): 109–141.
   Google Scholar
• Hennes, K. M., A. J. Leone, and B. P. Miller. 2008. “The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover.” The Accounting Review 83 (6): 1487–1519.
   Web of Science ®Google Scholar
• Hoffman, V. B., and M. F. Zimbelman. 2009. “Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit Procedures in Response to Fraud Risk?” The Accounting Review 84 (3): 811–837.
   Web of Science ®Google Scholar
• Hogan, C. E., Z. Rezaee, R. A. Riley, and U. K. Velury. 2008. “Financial Statement Fraud: Insights from the Academic Literature.” Auditing: A Journal of Practice & Theory 27 (2): 231–252.
   Web of Science ®Google Scholar
• Hood, W. W., and C. S. Wilson. 2001. “The Literature of Bibliometrics, Scientometrics, and Informetrics.” Scientometrics 52 (2): 291–314.
   Web of Science ®Google Scholar
• Hooks, K. L., S. E. Kaplan, and J. J. Schultz. 1994. “Enhancing Communication to Assist in Fraud Prevention and Detection.” Auditing: A Journal of Practice & Theory 13 (2): 86–117.
   Web of Science ®Google Scholar
• Houston, R. W., M. F. Peters, and J. H. Pratt. 1999. “The Audit Risk Model, Business Risk and Audit-Planning Decisions.” The Accounting Review 74 (3): 281–298.
   Web of Science ®Google Scholar
• Humphrey, C., A. Kausar, A. Loft, and M. Woods. 2011. “Regulating Audit beyond the Crisis: A Critical Discussion of the EU Green Paper.” European Accounting Review 20 (3): 431–457.
   Web of Science ®Google Scholar
• IAASB (International Auditing and Assurance Standards Board). 2016. The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements. International Standards on Auditing (ISA) 240. New York, NY: IFAC.
   Google Scholar
• IAASB (International Auditing and Assurance Standards Board). 2020a. “Fraud.” Accessed August 2, 2021. https://www.iaasb.org/consultations-projects/fraud.
   Google Scholar
• IAASB (International Auditing and Assurance Standards Board). 2020b. “Fraud and Going Concern in an Audit of Financial Statement: Exploring the Differences between Public Perceptions about the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit. Discussion Paper.” January 12. Accessed August 2, 2021. https://www.ifac.org/system/files/publications/files/IAASB-Discussion-Paper-Fraud-Going-Concern.pdf.
   Google Scholar
• Jappe, A. 2020. “Professional Standards in Bibliometric Research Evaluation? A Meta-Evaluation of European Assessment Practice 2005–2019.” PLoS ONE 15 (4): e0231735.
   PubMed Web of Science ®Google Scholar
• Jensen, M. C. 1993. “The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems.” The Journal of Finance 48 (3): 831–880.
   Web of Science ®Google Scholar
• Jensen, M. C., and W. H. Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure.” Journal of Financial Economics 3 (4): 305–360.
   Web of Science ®Google Scholar
• Johnson, S. A., H. E. Ryan, and Y. S. Tian. 2009. “Managerial Incentives and Corporate Fraud: The Sources of Incentives Matter.” Review of Finance 13 (1): 115–145.
   Web of Science ®Google Scholar
• Jones, J. J. 1991. “Earnings Management During Import Relief Investigations.” Journal of Accounting Research 29 (2): 193–228.
   Web of Science ®Google Scholar
• Karpoff, J. M., D. S. Lee, and G. S. Martin. 2008a. “The Cost to Firms of Cooking the Books.” Journal of Financial and Quantitative Analysis 43 (3): 581–611.
   Web of Science ®Google Scholar
• Karpoff, J. M., D. S. Lee, and G. S. Martin. 2008b. “The Consequences to Managers for Financial Misrepresentation.” Journal of Financial Economics 88 (2): 193–215.
   Web of Science ®Google Scholar
• Kinney, W. R. 1975. “A Decision-Theory Approach to the Sampling Problem in Auditing.” Journal of Accounting Research 13 (1): 117–132.
   Web of Science ®Google Scholar
• Kinney, W. R., and L. S. McDaniel. 1989. “Characteristics of Firms Correcting Previously Reported Quarterly Earnings.” Journal of Accounting and Economics 11 (1): 71–93.
   Web of Science ®Google Scholar
• Kinney, W. R., Z.-V. Palmrose, and S. Scholz. 2004. “Auditor Independence, Non-Audit Services, and Restatements: Was the U.S. Government Right?” Journal of Accounting Research 42 (3): 561–588.
   Web of Science ®Google Scholar
• Klein, A. 2002. “Audit Committee, Board of Director Characteristics, and Earnings Management.” Journal of Accounting and Economics 33 (3): 375–400.
   Web of Science ®Google Scholar
• Knapp, C. A., and M. C. Knapp. 2001. “The Effects of Experience and Explicit Fraud Risk Assessment in Detecting Fraud with Analytical Procedures.” Accounting, Organizations and Society 26 (1): 25–37.
   Web of Science ®Google Scholar
• Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. “Performance Matched Discretionary Accrual Measures.” Journal of Accounting and Economics 39 (1): 163–197.
   Web of Science ®Google Scholar
• Krull, G., P. M. J. Reckers, and B. Wong-On-Wing. 1993. “The Effect of Experience, Fraudulent Signals and Information Presentation Order on Auditors’ Beliefs.” Auditing: A Journal of Practice & Theory 12 (2): 143–153.
   Web of Science ®Google Scholar
• Kuttner, R. 2007. “The Alarming Parallel between 1929 and 2007.” The American Prospect, October 2. Accessed October 23, 2022. https://prospect.org/article/alarming-parallels-1929-2007/.
   Google Scholar
• Lea, R. B. 1981. “Recommendations of the Commission on Auditors’ Responsibilities: An Analysis of the Profession’s Responses.” Auditing: A Journal of Practice & Theory 1 (1): 53–93.
   Google Scholar
• Lebovitch, M., and J. Spaid. 2019. “In Corporations We Trust: Ongoing Deregulation and Government Protections.” February 6. Accessed August 2, 2021. https://corpgov.law.harvard.edu/2019/02/06/in-corporations-we-trust-ongoing-deregulation-and-government-protections/.
   Google Scholar
• Lee, T. A., and P. F. Williams. 1999. “Accounting from the Inside: Legitimizing the Accounting Academic Elite.” Critical Perspectives on Accounting 10 (6): 867–895.
   Google Scholar
• Leuz, C. 2018. “Evidence-based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research.” Accounting and Business Research 48 (5): 582–608.
   Web of Science ®Google Scholar
• Libby, R., and J. Luft. 1993. “Determinants of Judgment Performance in Accounting Settings: Ability, Knowledge, Motivation, and Environment.” Accounting, Organizations and Society 18 (5): 425–450.
   Web of Science ®Google Scholar
• Loebbecke, J. K., M. M. Eining, and J. J. Willingham. 1989. “Auditors’ Experience with Material Irregularities: Frequency, Nature and Detectability.” Auditing: A Journal of Practice & Theory 9 (1): 1–28.
   Web of Science ®Google Scholar
• Lohmann, C., and M. Eulerich. 2017. “Publication trends and the network of publishing institutions in accounting: data on The Accounting Review, 1926–2014.” Accounting History Review 27 (1): 1–25.
   Web of Science ®Google Scholar
• Lowensohn, S., and D. P. Samelson. 2006. “An Examination of Faculty Perceptions of Academic Journal Quality within Five Specialized Areas of Accounting Research.” Issues in Accounting Education 21 (3): 219–239.
   Google Scholar
• Lynch, A. L., U. S. Murthy, and T. J. Engle. 2009. “Fraud Brainstorming Using Computer-Mediated Communication: The Effects of Brainstorming Technique and Facilitation.” The Accounting Review 84 (4): 1209–1232.
   Web of Science ®Google Scholar
• Lys, T., and R. L. Watts. 1994. “Lawsuits against Auditors.” Journal of Accounting Research 32 (Supplement): 65–93.
   Google Scholar
• Markopolos, H. 2010. No One Would Listen: A True Financial Thriller. Hoboken, NJ: Wiley.
   Google Scholar
• Marshakova, I. V. 1973. “System of Document Connections Based on References.” Nauchno Tekhnicheskaya Informatsiya 2 (6): 3–8.
   Google Scholar
• Matsumura, E. M., and R. R. Tucker. 1992. “Fraud Detection: A Theoretical Foundation.” The Accounting Review 67 (4): 753–782.
   Web of Science ®Google Scholar
• McCain, K. W. 1990. “Mapping Authors in Intellectual Space: A Technical Overview.” Journal of the American Society for Information Science 41 (6): 433–443.
   Web of Science ®Google Scholar
• McCain, K. W. 1991. “Mapping Economics through the Journal Literature: An Experiment in Journal Cocitation Analysis.” Journal of the American Society for Information Science 42 (4): 290–296.
   Web of Science ®Google Scholar
• McCrum, D. 2020. “Wirecard: The Timeline.” Financial Times, June 25. Accessed August 2, 2021. https://www.ft.com/content/284fb1ad-ddc0-45df-a075-0709b36868db.
   Google Scholar
• McRae, T. W. 1974. “A Citational Analysis of the Accounting Information Network.” Journal of Accounting Research 12 (1): 80–92.
   Web of Science ®Google Scholar
• Mensah, Y. M., N.-C. R. Hwang, and D. Wu. 2004. “Does Managerial Accounting Research Contribute to Related Disciplines? An Examination Using Citation Analysis.” Journal of Management Accounting Research 16 (1): 163–181.
   Google Scholar
• Merigó, J. M., and Y.-B. Yang. 2017. “Accounting Research: A Bibliometric Analysis.” Australian Accounting Review 27 (1): 71–100.
   Web of Science ®Google Scholar
• Mesmer-Magnus, J. R., and C. Viswesvaran. 2005. “Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation.” Journal of Business Ethics 62: 277–297.
   Web of Science ®Google Scholar
• Miceli, M. P., and J. P. Near. 1984. “The Relationships among Beliefs, Organizational Position, and Whistle-Blowing Status: A Discriminant Analysis.” Academy of Management Journal 27 (4): 687–705.
   Web of Science ®Google Scholar
• Miceli, M. P., and J. P. Near. 1985. “Characteristics of Organizational Climate and Perceived Wrongdoing Associated with Whistle-Blowing Decisions.” Personnel Psychology 38 (3): 525–544.
   Web of Science ®Google Scholar
• Miceli, M. P., and J. P. Near. 1992. Blowing the Whistle: The Organizational and Legal Implications for Companies and Employees. New York, NY: Lexington Books.
   Google Scholar
• Mock, T. J., and A. Wright. 1993. “An Exploratory Study of Auditors’ Evidential Planning Judgments.” Auditing: A Journal of Practice & Theory 12 (2): 39–61.
   Web of Science ®Google Scholar
• Moehrle, S. R., K. L. Anderson, F. L. Ayres, C. E. Bolt-Lee, R. S. Debreceny, M. T. Dugan, C. E. Hogan, M. W. Maher, and E. Plummer. 2009. “The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force.” Accounting Horizons 23 (4): 411–456.
   Web of Science ®Google Scholar
• Morales, J., Y. Gendron, and H. Guénin-Paracini. 2014. “The Construction of the Risky Individual and Vigilant Organization: A Genealogy of the Fraud Triangle.” Accounting, Organizations and Society 39 (3): 170–194.
   Web of Science ®Google Scholar
• Murphy, P. R. 2012. “Attitude, Machiavellianism and the Rationalization of Misreporting.” Accounting, Organizations and Society 37 (4): 242–259.
   Web of Science ®Google Scholar
• Murphy, P. R., and M. T. Dacin. 2011. “Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations.” Journal of Business Ethics 101: 601–618.
   Web of Science ®Google Scholar
• NCFFR (National Commission on Fraudulent Financial Reporting). 1987. Report of the National Commission on Fraudulent Financial Reporting. Washington, DC: NCFFR.
   Google Scholar
• Near, J. P., and M. P. Miceli. 1996. “Whistle-Blowing: Myth and Reality.” Journal of Management 22 (3): 507–526.
   Web of Science ®Google Scholar
• Nelson, M. W. 2009. “A Model and Literature Review of Professional Skepticism in Auditing.” Auditing: A Journal of Practice & Theory 28 (2): 1–34.
   Web of Science ®Google Scholar
• Nerur, S. P., A. A. Rasheed, and V. Natarajan. 2008. “The Intellectual Structure of the Strategic Management Field: An Author Co-Citation Analysis.” Strategic Management Journal 29 (3): 319–336.
   Web of Science ®Google Scholar
• Newman, P., and J. Noel. 1989. “Error Rates, Detection Rates, and Payoff Functions in Auditing.” Auditing: A Journal of Practice & Theory 8 (Supplement): 50–63.
   Google Scholar
• Nieschwietz, R. J., J. J. Schultz, and M. F. Zimbelman. 2000. “Empirical Research on External Auditors’ Detection of Financial Statement Fraud.” Journal of Accounting Literature 19: 190–246.
   Google Scholar
• Nigrini, M. J., and S. J. Miller. 2009. “Data Diagnostics Using Second-Order Test of Benford’s Law.” Auditing: A Journal of Practice & Theory 28 (2): 305–324.
   Web of Science ®Google Scholar
• O’Keefe, T., D. A. Simunic, and M. T. Stein. 1994. “The Production of Audit Services: Evidence from a Major Public Accounting Firm.” Journal of Accounting Research 32 (2): 241–261.
   Web of Science ®Google Scholar
• Oler, D. K., M. J. Oler, and C. J. Skousen. 2010. “Characterizing Accounting Research.” Accounting Horizons 24 (4): 635–670.
   Web of Science ®Google Scholar
• Otte, E., and R. Rousseau. 2002. “Social Network Analysis: A Powerful Strategy, also for the Information Sciences.” Journal of Information Science 28 (6): 441–453.
   Web of Science ®Google Scholar
• Palmrose, Z.-V. 1987. “Litigation and Independent Auditors: The Role of Business Failures and Management Fraud.” Auditing: A Journal of Practice & Theory 6 (2): 90–103.
   Web of Science ®Google Scholar
• Palmrose, Z.-V. 1988. “An Analysis of Auditor Litigation and Audit Service Quality.” The Accounting Review 63 (1): 55–73.
   Web of Science ®Google Scholar
• Palmrose, Z.-V., V. J. Richardson, and S. Scholz. 2004. “Determinants of Market Reactions to Restatement Announcements.” Journal of Accounting and Economics 37 (1): 59–89.
   Web of Science ®Google Scholar
• Palmrose, Z.-V., and S. Scholz. 2004. “The Circumstances and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements.” Contemporary Accounting Research 21 (1): 139–180.
   Web of Science ®Google Scholar
• PCAOB (Public Company Accounting Oversight Board). 2007a. Observations on Auditors’ Implementation of PCAOB Standards Relating to Auditors’ Responsibilities with Respect to Fraud. Washington, DC: PCAOB.
   Google Scholar
• PCAOB (Public Company Accounting Oversight Board). 2007b. An Audit of Internal Control over Financial Reporting That is Integrated with an Audit of Financial Statements. Auditing Standard No. 5. Washington, DC: PCAOB.
   Google Scholar
• PCAOB (Public Company Accounting Oversight Board). 2017. The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Auditing Standard 3101. Washington, DC: PCAOB.
   Google Scholar
• Perianes-Rodriguez, A., L. Waltman, and N. J. van Eck. 2016. “Constructing Bibliometric Networks: A Comparison between Full and Fractional Counting.” Journal of Informetrics 10 (4): 1178–1195.
   Web of Science ®Google Scholar
• Petersen, M. A. 2009. “Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches.” Review of Financial Studies 22 (1): 435–480.
   Web of Science ®Google Scholar
• Pincus, K. V. 1989. “The Efficacy of a Red Flags Questionnaire for Assessing the Possibility of Fraud.” Accounting, Organizations and Society 14 (1-2): 153–163.
   Web of Science ®Google Scholar
• POB (Public Oversight Board). 2000. The Panel on Audit Effectiveness: Report and Recommendations. Stamford, CT: POB.
   Google Scholar
• Pritchard, A. 1969. “Statistical Bibliography or Bibliometrics?” Journal of Documentation 25 (4): 348–349.
   Web of Science ®Google Scholar
• Pritchard, A., and G. R. Wittig. 1981. Bibliometrics: A Bibliography and Index. Watford: ALLM Books.
   Google Scholar
• Ramos-Rodriguez, A.-R., and J. Ruiz-Navarro. 2004. “Changes in the Intellectual Structure of Strategic Management Research: A Bibliometric Study of the Strategic Management Journal, 1980–2000.” Strategic Management Journal 25 (10): 981–1004.
   Web of Science ®Google Scholar
• Ravenscroft, S., and P. F. Williams. 2021. “Sustaining Discreditable Accounting Research Through Ignorance: The Mainstream Elite’s Response to the 2008 Financial Crisis.” Accounting, Organizations and Society 95: 101280.
   Web of Science ®Google Scholar
• Rodgers, J. L., and P. F. Williams. 1996. “Patterns of Research Productivity and Knowledge Creation at The Accounting Review: 1967–1993.” Accounting Historians Journal 23 (1): 51–88.
   Google Scholar
• Romney, M. B., W. S. Albrecht, and D. J. Cherrington. 1980. “Auditors and the Detection of Fraud.” Journal of Accountancy 149 (5): 63–69.
   Google Scholar
• Schultz, J. J., D. A. Johnson, D. Morris, and S. Dyrnes. 1993. “An Investigation of the Reporting of Questionable Acts in an International Setting.” Journal of Accounting Research 31 (Supplement): 75–103.
   Google Scholar
• SCImago. 2019. “SCImago Journal & Country Rank.” Accessed August 2, 2021. https://www.scimagojr.com/journalrank.php?area=1400&category=1402.
   Google Scholar
• SEC (Securities and Exchange Commission). 2013. “The Laws that Govern the Securities Industry.” Accessed August 2, 2021. https://www.sec.gov/answers/about-lawsshtml.html.
   Google Scholar
• Seidman, J. S. 1939. “Catching up with Employee Frauds.” The Accounting Review 14 (4): 415–424.
   Google Scholar
• Shafique, M. 2013. “Thinking Inside the Box? Intellectual Structure of the Knowledge Base of Innovation Research (1988–2008).” Strategic Management Journal 34 (1): 62–93.
   Web of Science ®Google Scholar
• Sharma, V. D. 2004. “Board of Director Characteristics, Institutional Ownership, and Fraud: Evidence from Australia.” Auditing: A Journal of Practice & Theory 23 (2): 105–117.
   Web of Science ®Google Scholar
• Shibano, T. 1990. “Assessing Audit Risk from Errors and Irregularities.” Journal of Accounting Research 28 (Supplement): 110–140.
   Google Scholar
• Sims, R. L., and J. P. Keenan. 1998. “Predictors of External Whistleblowing: Organizational and Intrapersonal Variables.” Journal of Business Ethics 17 (4): 411–421.
   Web of Science ®Google Scholar
• Simunic, D. A. 1980. “The Pricing of Audit Services: Theory and Evidence.” Journal of Accounting Research 18 (1): 161–190.
   Web of Science ®Google Scholar
• Small, H. 1973. “Co-Citation in the Scientific Literature: A new Measure of the Relationship between two Documents.” Journal of the American Society for Information Science 24 (4): 265–269.
   Web of Science ®Google Scholar
• SOX (Sarbanes-Oxley Act of 2002). 2002. An Act to Protect Investors by Improving the Accuracy and Reliability of Corporate Disclosures Made Pursuant to the Securities Laws and for Other Purposes. Public Law 107-204 - July 30, 2002. Washington, DC: 107th United States Congress.
   Google Scholar
• Srinivasan, S. 2005. “Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members.” Journal of Accounting Research 43 (2): 291–334.
   Web of Science ®Google Scholar
• Staats, E. B. 1981. “Auditing as We Enter the 21st Century: What New Challenges Will Have to be Met.” Auditing: A Journal of Practice & Theory 1 (1): 1–11.
   Google Scholar
• Storbeck, O. 2020. “German Auditors Fight Tighter Regulation after Wirecard Scandal.” Financial Times, November 15. Accessed August 2, 2021. https://www.ft.com/content/2f5c9ce0-76f5-47cb-9835-fcc2524062b6.
   Google Scholar
• Storbeck, O., and G. Chazan. 2020. “Germany to Overhaul Accounting Regulation after Wirecard Collapse.” Financial Times, June 28. Accessed August 2, 2021. https://www.ft.com/content/e037d830-cfd8-4bca-853d-d49f48e67f13.
   Google Scholar
• St. Pierre, K., and J. A. Anderson. 1984. “An Analysis of the Factors Associated with Lawsuits Against Public Accountants.” The Accounting Review 59 (2): 242–263.
   Web of Science ®Google Scholar
• Sullivan, J. B. 1993. “The Impact of Auditing Research on Auditing Practice.” Auditing: A Journal of Practice & Theory 12 (Supplement): 1–2.
   Google Scholar
• Summers, S. L., and J. T. Sweeney. 1998. “Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis.” The Accounting Review 73 (1): 131–146.
   Web of Science ®Google Scholar
• Summers, S. L., and D. A. Wood. 2017. “An Evaluation of the General versus Specialist Nature of Top Accounting Journals.” Accounting Horizons 31 (2): 105–124.
   Web of Science ®Google Scholar
• Trompeter, G. M., T. D. Carpenter, N. Desai, K. L. Jones, and R. A. Riley. 2013. “A Synthesis of Fraud-Related Research.” Auditing: A Journal of Practice & Theory 32 (Supplement): 287–321.
   Google Scholar
• Trotman, K. T., R. Simnett, and A. Khalifa. 2009. “Impact of the Type of Audit Team Discussions on Auditors’ Generation of Material Frauds.” Contemporary Accounting Research 26 (4): 1115–1142.
   Web of Science ®Google Scholar
• Tuttle, B., and J. Dillard. 2007. “Beyond Competition: Institutional Isomorphism in U.S. Accounting Research.” Accounting Horizons 21 (4): 387–409.
   Google Scholar
• Uecker, W. C., A. P. Brief, and W. R. Kinney. 1981. “Perception of the Internal and External Auditor as a Deterrent to Corporate Irregularities.” The Accounting Review 56 (3): 465–478.
   Web of Science ®Google Scholar
• Uyar, A., M. Kiliç, and M. A. Koseoglu. 2020. “Exploring the conceptual structure of the auditing discipline through co-word analysis: An international perspective.” International Journal of Auditing 24 (1): 53–72.
   Web of Science ®Google Scholar
• Uysal, Ö. Ö. 2010. “Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007.” Journal of Business Ethics 93: 137–160.
   Web of Science ®Google Scholar
• van Eck, N. J., and L. Waltman. 2009. “How to normalize cooccurrence data? An analysis of some well-known similarity measures.” Journal of the American Society for Information Science and Technology 60 (8): 1635–1651.
   Web of Science ®Google Scholar
• van Eck, N. J., and L. Waltman. 2010. “Software Survey: VOSviewer, a Computer Program for Bibliometric Mapping.” Scientometrics 84 (2): 523–538.
   PubMed Web of Science ®Google Scholar
• van Eck, N. J., and L. Waltman. 2014. “Visualizing Bibliometric Networks.” In Measuring Scholarly Impact: Methods and Practice, edited by Y. Ding, R. Rousseau, and D. Wolfram, 285–320. Springer.
   Google Scholar
• van Eck, N. J., and L. Waltman. 2020. “VOSviewer Manual: Manual for VOSviewer Version 1.6.15.” April 1. Accessed August 2, 2021. https://www.vosviewer.com/documentation/Manual_VOSviewer_1.6.15.pdf.
   Google Scholar
• Waltman, L., N. J. van Eck, and E. C. M. Noyons. 2010. “A Unified Approach to Mapping and Clustering of Bibliometric Networks.” Journal of Informetrics 4 (4): 629–635.
   Web of Science ®Google Scholar
• White, H. D., and K. W. McCain. 1998. “Visualizing a Discipline: An Author Co-Citation Analysis of Information Science, 1972–1995.” Journal of the American Society for Information Science 49 (4): 327–355.
   Web of Science ®Google Scholar
• Whitley, R. 1986. “The transformation of business finance into financial economics: The roles of academic expansion and changes in U.S. capital markets.” Accounting, Organizations and Society 11 (2): 171–192.
   Web of Science ®Google Scholar
• Whittaker, J. 1989. “Creativity and Conformity in Science: Titles, Keywords and Co-Word Analysis.” Social Studies of Science 19 (3): 473–496.
   Web of Science ®Google Scholar
• Wilks, T. J., and M. F. Zimbelman. 2004a. “Decomposition of Fraud-Risk Assessments and Auditors' Sensitivity to Fraud Cues.” Contemporary Accounting Research 21 (3): 719–745.
   Web of Science ®Google Scholar
• Wilks, T. J., and M. F. Zimbelman. 2004b. “Using Game Theory and Strategic Reasoning Concepts to Prevent and Detect Fraud.” Accounting Horizons 18 (3): 173–184.
   Google Scholar
• Wyatt, A. 1989. “Interface between Teaching/Research and Teaching/Practice.” Accounting Horizons 3 (1): 125–128.
   Google Scholar
• Zimbelman, M. F. 1997. “The Effects of SAS No. 82 on Auditors’ Attention to Fraud Risk Factors and Audit Planning Decisions.” Journal of Accounting Research 35 (Supplement): 75–97.
   Google Scholar
• Zingales, L. 2009. “The Future of Securities Regulation.” Journal of Accounting Research 47 (2): 391–425.
   Web of Science ®Google Scholar
• Zupic, I., and T. Čater. 2015. “Bibliometric Methods in Management and Organization.” Organizational Research Methods 18 (3): 429–472.
   Web of Science ®Google Scholar